Accidents-TheTotalCostAGuideforEstimatingTheTotalCostofAccidentsMineSafetyandHealthProgramColoradoSchoolofMinesGolden,CO80401iAccidents–TheTotalCostAGuideforEstimatingtheTotalCostofAccidentsByMineSafetyandHealthProgramTechnicalStaffWesternMiningSafetyandHealthTrainingandTranslationCenterColoradoSchoolofMinesGolden,CO80401July24,2011Copyright©2011byColoradoSchoolofMinesAllRightsReserved,includingtherightofreproductioninwholeorinpartinanyformiiAcknowledgementsTheMSHPTechnicalStaffandContractorswhodevelopedandeditedthisdocumentinclude:DavidBlumenstein,EMRobertFerriter,EM,PE,CMSPJerryPowers,MBA,CMSPMichelleReiher,MS,MBAOtherindividualswhocontributedtothisdocumentthroughreviews/commentsincluded:HughMiller,Ph.D.,CMSP,ColoradoSchoolofMines;LarryGrayson,Ph.D.,CMSP,ThePennsylvaniaStateUniversity;andLindaLake,LibertyMutualInsuranceCompany.Additionally,appreciationisextendedtoChristineGeier,CSMUndergraduateStudent,forhergraphicartcontributions.DisclaimerThismaterialwasproducedundergrantnumber1R25OH008319-02fromtheNationalInstituteforOccupationalSafetyandHealth.ItdoesnotnecessarilyreflecttheviewsorpoliciesoftheU.S.DepartmentofHealthandHumanServices,nordoesmentionoftradenames,commercialproducts,ororganizationsimplyendorsementbytheU.S.Government.iiiPREFACEThispublicationisanaidforminingprofessionalsengagedinthemanagementofworkplaceaccidentcosts.Itpresentsanapproachtotheassignmentoffullcompany-controlledmonetarycoststoaccidents,thusenablingthesecoststoberecognizedandbettercontrolled.Asanadditionalbenefit,non-monetarycostssuchashumansufferingandenvironmentaldamagemayalsobecontrolled.ABSTRACTThepurposeofthisguideistoallowminingcompaniestoestimatethetotalcostofaccidentsusingbothvisibleandhiddencosts.Visiblecostsarethosecoststhatmanagementreadilyassociateswithanaccident,whilehiddencostsarethosecostsdirectlyattributabletoanaccidentthatarenotreadilyrecognized.Eventhoughthemagnitudeofthehiddencostsassociatedwithaspecificaccidentmaybeconsiderablygreaterthanthatofthevisiblecosts,thesehiddencostsareoftendifficulttocalculateduetothechallengesassociatedwithdeterminingadollarvalueforcertainconsequencesandthewayaccidentcostsaretypicallytrackedinconventionalaccountingpractices.Thisguideprovidestechniquesthatareusefulinidentifyingandquantifyinghiddencosts.Thisguidewillalsobeusefulforinternalapplications,suchasforlobbyingsupportforastrongersafetyandhealthprogram,andmayalsobeusedinconjunctionwithanappropriatefinancialanalysistooltomeasuretheeffectivenessofsafetyandhealthprograms.ivTABLEOFCONTENTSACCIDENTPREVENTION........................................................................1LeadingIndicators.............................................................2TrailingIndicators..............................................................3WHATISANACCIDENT?........................................................................5AccidentCosts...................................................................5AccidentCostResources....................................................6ACCIDENTCOSTDETERMINATIONPROCEDURE...................................11EventDescription............................................................11AccidentConsequenceTree.............................................11CostCalculation...............................................................14SAMPLECOSTESTIMATEREPORT....
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